SH. HARWANT SINGH GREWAL,LUDHIANA vs. ITO, WARD-7(4), LUDHIANA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 594/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh23 Jun 2025AY 2013-14
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 594/Chd/2022 "नधा"रण वष" / Assessment Year: 2013-14 Shri Harwant Singh Grewal, The Ito, B-Xxxiv, # 8913, Durga Puri, Vs Ward 7(4), Haibowal Kalan, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Adcpg7982Q अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr.Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 23.06.2025 Physical Hearing O R D E R
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR
Section 139(1)Section 143(2)Section 2(14)Section 234ASection 54BSection 54F
section 234A & 234B of the Income Tax Act, 1961. Penalty proceeding for giving wrong particulates of income has been initiated separately. (Durga Dhingra) lncome Tax Officer
Ward-7(4), Ludhiana.
A.Y.2013-14
4
4. On appeal, ld. First Appellate Authority has further enhanced the computation of Long Term Capital Gain